ORDER

In this petition, petitioner has sought for the following reliefs:-

(i) Quashing the impugned unsigned notice dated:

18.03.2022 bearing DIN and Notice No. ITBA/AST/F/148A(SCN)/2021-22/1041008099(1) issued by Respondent No.1 under section 148A(b) of the Income-

tax Act,1961 (Annexure ‘D-1’);AY 2015-16.

(ii) Quashing the impugned order dated:

31.03.2022 bearing DIN and Notice No. ITBA/AST/F/148A/2021-22/1042248538(1) passed by Respondent No.1 under section 148A(d) of the Income-tax Act,1961 (Annexure ‘D-2’);AY 2015-16.

(iii) Quashing the impugned notice dated:

31.03.2022 bearing DIN and Notice No. ITBA/AST/S/148_1/2021-22/1042341130(1) issued by Respondent No.1 under section 148 of the Income-tax Act,1961 (Annexure ‘D-3’);AY 2015-16.

(iv) Quashing the impugned assessment order dated: 24.03.2022 bearing DIN and Notice No. ITBA/AST/S/147/2022-23/1051290958(1) passed by Respondent No.2 under section 147 read with section 144 and section 144B of the Income-tax Act,1961 (Annexure ‘J-1’);AY 2015-16.

(v) Quashing the resultant computation sheet dated: 24.03.2022 bearing DIN and Notice No. ITBA/AST/S/114/2022-23/1051291224(1) issued by Respondent No.2 (Annexure ‘J-2’);AY 2015-16.

(vi) Quashing the impugned notice of demand dated: 24.03.2022 bearing DIN and Notice No. ITBA/AST/S/156/2022-23/1051291129(1) issued by Respondent No.2 under section 156 of the Income-tax Act,1961 (Annexure ‘J-3’);AY 2015-16.

(vii) Quashing the impugned penalty order dated:

27.09.2023 bearing DIN and Notice No. TBA/PNL/F/271(1)(c)/2023-24/1056620046(1) passed by Respondent No.2 under section 271(1)(c) of the Income-

tax Act,1961 (Annexure ‘M-1’);AY 2015-16.

(viii) Quashing the resultant computation sheet dated: 27.09.2023 bearing DIN No. 2023201540414030114T issued by Respondent No.2 (Annexure ‘M-2’);AY 2015-16.

(ix) Quashing the impugned notice of demand dated:

27.09.2022 bearing DIN and Notice No. ITBA/PNL/S/156/2023-24/1056619923(1) issued by Respondent No.2 under section 156 of the Income-tax Act,1961 (Annexure ‘J-3’);AY 2015-16.

(x) Quashing the impugned penalty order dated:

27.09.2023 bearing DIN No. ITBA/PNL/F/271(1)(b)/2023- 24/1056620066(1) passed by Respondent No.2 under section 271(1)(b) of the Income-tax Act,1961 (Annexure ‘N-1’);AY 2015-16.

(xi) Quashing the resultant computation sheet dated: 27.09.2023 bearing DIN No. 2023201540414030346T issued by Respondent No.2 (Annexure ‘N-2’);AY 2015-16.

(xii) Quashing the impugned notice of demand dated: 27.09.2022 bearing DIN and Notice No. ITBA/PNL/S/156/2023-24/1056619934(1) issued by Respondent No.2 under section 156 of the Income-tax Act,1961 (Annexure ‘N-3’);AY 2015-16.

(xiii) Pass such order or further orders as this Hon’ble court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.

2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invites my attention to the impugned Notice dated 18.03.2022 issued under Section 148A(b) of the Income Tax Act (for short, ‘IT Act’) in order to point out that the said notice issued by respondent No.1 to the petitioner for the Assessment Year 2015-16 calling upon the petitioner to submit his response / reply on or before 24.03.2022, is contrary to the prescribed period of seven days as contemplated under Section 148A(b) of the IT Act, which is illegal, invalid and inoperative and no proceedings pursuant thereto could have been taken by the respondents and the same deserve to be quashed and as such, the said notice as well as all subsequent proceedings including re- assessment order issued under Section 148A(b), notices, etc., deserve to be quashed. It is submitted that despite the aforesaid facts and circumstances, respondent No.2 proceeded to pass the impugned re-assessment order, which deserved to be quashe